Cenvat Credit allowable to Wastage arising during Manufacture / Job Work process: CESTAT [Read Order]

By Taxscan Team - On January 26, 2022 5:13 pm - 2 mins read

Cenvat Credit - wastage - Manufacture - Job work process - CESTAT - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the cenvat credit is allowable to wastage arising during manufacture or job work process under the Cenvat Credit Rules, 2004. The appellant contended that it is settled law that Cenvat reversal cannot be demanded under Rule 4(5)(a) of Cenvat Credit Rules, 2004 on…

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